1. On September 1, 2013, the Defendant imposed capital gains tax of KRW 94,178,130 on the Plaintiff for the year 2012.

1. Details of the disposition;

A. On September 24, 1972, the Plaintiff was appointed as a local public official for Kimhae-si, and was on duty in B/Myeon offices, etc. from January 5, 1973 to June 23, 1995, and retired on July 30, 2007, and thereafter, retired from office in 2009.

B. On October 13, 1978, the Plaintiff is deemed to be a 27,570 square meters of D forest land (27,570 square meters of the above E forest land and 8,668 square meters of the above F forest land and 557 square meters of the above F forest land (hereinafter “each of the instant forest”).

) The ownership of the forest of this case was acquired as divided, etc., and the tree of this case (hereinafter “instant tree”) was planted in each forest of this case.

C. On June 8, 2012, the Plaintiff sold each of the instant forests to G Co., Ltd. (hereinafter “G”) and received full payment from G by July 13, 2012.

On November 30, 2012, the Plaintiff calculated the transfer value of each forest of this case as KRW 3,606,689,500, the transfer income amount as KRW 3,500,182,651, and the calculated tax amount as KRW 925,219,407, and reported and paid KRW 725,219,40,400, by applying Article 69 of the Restriction of Special Taxation Act and Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act for self-employed for at least eight years as stipulated in Article 69 of the Enforcement Decree of the Restriction of Special Taxation Act.

E. However, the Defendant issued a correction and notification of capital gains tax of KRW 210,980,00 (including additional tax) accrued in June 1, 2013 to the Plaintiff on the ground that “the Plaintiff, as the Plaintiff was in office as a public official of Kimhae-si, was confirmed to have cultivated the instant trees by using his family and human resources, and the Plaintiff does not seem to have been able to have done so directly for at least eight years in each forest of this case” (hereinafter “instant disposition”). The transaction value on the real estate register of each forest of this case is KRW 3,906,689,50 in total, since the transfer value of each forest of this case was KRW 3,906,689,500, while the Plaintiff transferred each forest of this case to the Plaintiff as a lump sum, the transfer value of each forest of this case was KRW 300 million in the value of the instant forest of this case.